LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07

Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00

Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

COLLEGE OF BUSINESS AND ACCOUNTANCY

School Year 2023-2024

Course Title : Strategic Tax Management

Course Code : BMA22
Placement : First Term, Fourth Year
Course Credit : 3 units (54 hrs)
Pre- requisites : BMA19

Course Description:
It covers an overview of the national tax system in terms of government and taxpayer remedies in cases of taxation reporting disputes and tax audit by the Bureau of Internal
Revenue. It also discusses the judicial sector of the government governing such disputes. Other coverage of this course are the taxation formalities and procedure under Local
Government Code and other Preferential Taxes existing.

Student Outcomes (SOs) addressed by the Course

SO4. Resolve business issues and problems, with a global and strategic perspective using knowledge and technical proficiency in the areas of financial accounting
and reporting, cost accounting and management, accounting and control, taxation and accounting information systems.

SO6. Apply knowledge and skills to successfully respond to various types of assessments including professional licensure and certifications.

SO7. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions as an accountant.

Performance Indicators:
GA2a. Apply discipline-specific knowledge and skills.
GA3a. Create sound propositions based on multiple perspectives.
GA3b. Solve complex problems requiring analytical thinking.
GA4c. Develop a sense of social responsibility.
GA5c. Demonstrate entrepreneurial skills
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

Course Intended Learning Outcomes (CILOs)

1. Analyse, comprehend and interpret legal documents coming from the Bureau of Internal Revenue and identify proper actions and documentations for each taxation issue.
2. Discuss highlights of taxation under local government units in the Philippines and differentiate it from other national taxation.
3. Identify and explain preferential taxes exercised in the Philippines.
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

Online Learning Course Plan

Week Topics/ Concepts No. of Teaching-learning Learning Outcomes Resources and Mode of Delivery Assessment Online
hours Activities (TLA) References (Synch or Asynch) Method/Task Date of
(pls. indicate due
date) Release

The course syllabus 1.0 PRESENTATION OF Ability to discuss and Asynch

LESSON:
Powerpoint Presentation
(LMS File Upload)
Student Handouts
(LMS File Upload)
explain the course
syllabus and its
description.

1
TAX REMEDIES 8 PRESENTATION OF 1. Identify Income Taxation , Enrico D. Synch and Asynch Sample
1. Remedies of the LESSON: government Tabag, CPA, MBA; Earl Exercise and
government Powerpoint Presentation remedies to tax Jimson R. Garcia, CPA, MBA Homework (OE)
(LMS File Upload) (LMS
 Definition, fraud or 2020 Edition
Student Handouts Assignment)
scope, deficiencies.
(LMS File Upload) Quiz (PT)
prescriptive National Internal Revenue
Online Discussion (LMS Quiz)
period (Zoom App and LMS Forum) 2. Compute Code of the Philippines
 Administrative penalties in
addition to tax R. A. 10963 – Tax Reform
remedies
ACTIVE/FORMATIVE payable. for Acceleration and
 Judicial
actions LEARNING: Inclusion (TRAIN)
Sample Exercise and 3. Enumerate the
 Additions to
Homework (OE)
Tax powers of BIR in
(LMS Assignment)
(Surcharge, Quiz (PT)
order to
Interest, (LMS Quiz) implement tax
Compromise laws and
penalty) regulations
 Other
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

sanctions
(Criminal
penalties,
Closure of
Business,
Collection of
Delinquent
Taxes)
 Powers of the
Bureau of
Internal
Revenue

PRESENTATION OF 1. Identify taxpayer Income Taxation , Enrico D. Synch and Asynch Sample
2. Remedies of the LESSON: remedies to Tabag, CPA, MBA; Earl Exercise and
taxpayer 6.0 Powerpoint Presentation improper Jimson R. Garcia, CPA, MBA Homework (OE)
(LMS File Upload) assessment. (LMS
 Definition, Student Handouts
2020 Edition
Assignment)
scope, (LMS File Upload) Quiz (PT)
prescriptive National Internal Revenue
Pre-recorded video (LMS Quiz and
2 period (LMS File Upload) 2. Prepare Code of the Philippines
eBIR Forms)
 Taxpayers Online Discussion documents and
(Zoom App and LMS Forum) R. A. 10963 – Tax Reform
rights proper response
for Acceleration and
 Administrative to BIR
Inclusion (TRAIN)
remedies assessment and
ACTIVE/FORMATIVE
(Protesting of LEARNING: notice letters.
Assessment, Sample Exercise and
Recovery of Homework (OE) 3. Discuss step by
excess or (LMS Assignment) step procedures in
erroneously Quiz (PT)
paid taxes, (LMS Quiz and eBIR Forms) applying taxpayer
Request for remedies..
the
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

compromise,
abatement or
refund or
credit of
taxes,
Request for
rulings)
 Judicial
remedies

Summative Test 1
(Prelim): covering the 2.0
first 3 topics

Income Taxation , Enrico D.

3 3. Expanded PRESENTATION OF 1. Familiarize with Tabag, CPA, MBA; Earl Asynch Sample
jurisdiction of the LESSON: CTA decisions Jimson R. Garcia, CPA, MBA Exercise and
Court of Tax 10.0 Powerpoint Presentation and scope of its 2020 Edition
Homework (OE)
Appeals (CTA) (LMS File Upload) power over tax (LMS
Student Handouts Assignment)
issues. National Internal Revenue
(LMS File Upload) Quiz (PT)
Pre-recorded video Code of the Philippines (LMS Quiz)
(LMS File Upload)
R. A. 10963 – Tax Reform
for Acceleration and
ACTIVE/FORMATIVE Inclusion (TRAIN)
LEARNING:
Sample Exercise and
Homework (OE)
(LMS Assignment)
Quiz (PT)
(LMS Quiz and eBIR Forms)
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

TAXATION UNDER THE PRESENTATION OF 1. Enumerate the Income Taxation , Enrico D. Asynch Sample
LOCAL GOVERNMENT LESSON: different local Tabag, CPA, MBA; Earl Exercise and
CODE Powerpoint Presentation government taxes Jimson R. Garcia, CPA, MBA Homework (OE)
1. Scope and (LMS File Upload) existing in the (LMS
2020 Edition
Student Handouts Assignment)
different types of Philippines.
(LMS File Upload) Quiz (PT)
local taxes Pre-recorded video (LMS Quiz)
4 (Limited to Real 8.0 (LMS File Upload)
property tax, local 2. Identify the National Internal Revenue
business tax) process for filing Code of the Philippines
2. Tax base and tax ACTIVE/FORMATIVE and payment of
local taxes. R. A. 10963 – Tax Reform
rates LEARNING:
3. Venue and time of Sample Exercise and for Acceleration and
filing of tax returns Homework (OE) Inclusion (TRAIN)
4. Venue and time of (LMS Assignment)
Quiz (PT)
payment
(LMS Quiz)

Summative Test 2
(Midterm) covering 2.0
Prelim and Midterm
topics
14.0 PRESENTATION OF 1. Differentiate Income Taxation , Enrico D. Asynch Sample
PREFERENTIAL LESSON: preferential Tabag, CPA, MBA; Earl Exercise and
5 TAXATION Powerpoint Presentation Jimson R. Garcia, CPA, MBA Homework (OE)
(LMS File Upload) taxation from (LMS
1. Senior Citizens regular taxes. 2020 Edition
Student Handouts Assignment)
Law (LMS File Upload) Quiz (PT)
2. Exemption from National Internal Revenue
Pre-recorded video 2. Compute (LMS Quiz)
income tax of qualified (LMS File Upload) Code of the Philippines
accurate
senior citizens
preferential R. A. 10963 – Tax Reform
ACTIVE/FORMATIVE taxes. for Acceleration and
LEARNING:
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

Sample Exercise and 3. Discuss proper Inclusion (TRAIN)

Homework (OE) application, filing
(LMS Assignement)
Quiz (PT) and payment
(LMS Quiz) methods for
preferential
taxes.

Summative Test 3 2.0 Coverage - Combination of all topics discussed

(Final) covering all
topics

Grade Consultation 2.0

TEXTBOOK:
1. Income Taxation , Enrico D. Tabag, CPA, MBA,; Earl Jimson R. Garcia, CPA, MBA LAWS/ PRINTS:
2020 Edition 1. National Internal Revenue Code of the Philippines
2. R. A. 10963 – Tax Reform for Acceleration and Inclusion (TRAIN)
REFERRENCES: 3. Bureau of Internal Revenue Revenue Regulations
1. Income Taxation Laws, Principles and Applications, Rex B. Banggawan, CPA, MBA, 4. Bureau of Internal Revenue Revenue Memorandum Orders
2018 Edition 5. Bureau of Internal Revenue Revenue Memorandum Circulars
2. CPA Reviewer in Taxation, Nick L. Aduana, 2016 6. Bureau of Internal Revenue Rulings
3. CPA Reviewer in Taxation, Omar Erasmo G. Ampongan, 2016 7. Bureau of Internal Revenue Advisories
 LYCEUM OF THE PHILIPPINES – LAGUNA FM-LPU-SC ACAD 07
Km. 54 National Highway, Makiling Calamba City, Laguna Revision: 00
Effectivity: June 18, 2020
Tel. Nos.: (049) 502-0971 to 75; (049) 502-8946
Website:; www.lpulaguna.edu.ph

ONLINE SOURCES: PREPARED BY:

1. Bureau of Internal Revenue (BIR) (Sgd) Jamil Carandang
(https://www.bir.gov.ph/) Jamil C. Carandang

2. Accounting and Consulting Firms REVIEWED BY:

a. Deloitte & Touche ( http://www.deloitte.com ) (Sgd) Bernadette Baran
b. Ernst & Young ( http://www.ey.com ) Bernadette Baran
c. Grant Thornton ( http://www.gt.com )
d. KPMG ( http://www.us.kpmg.com )
e. PricewaterhouseCoopers ( http://www.pwc.com ) APPROVED BY:
(Sgd) Christopher Dennis Catapang
Dean Christopher Dennis E. Catapang

GRADING SYSTEM:

Midterm Grade (Midterm Period)

Summative Test 1 (Prelim) 20%

Summative Test 2 (Midterm) 20%
Outcomes Evaluation 20%
Performance Task 40%
Midterm Grade Total 100%

Final Grade (Final Period)

Summative Test 3 (Final) 30%

Outcomes Evaluation 30%
Performance Task 40%
Total 100%

Final Grade: 50% Midterm Grade (Midterm Period) + 50% Final

Grade (Final Period)